India compliance calendar

NBFC Annual Return

NBS-6 · annual · due 30 days after FY end

Quarterly Return on Liquid Assets

NBS-7 · quarterly · due 15 days after quarter end

Quarterly ALM Return

NBS-9 · quarterly · due 30 days after quarter end

NBFC Registration / Continued Compliance

NBS-1 · event · due On change in ownership/management

Quarterly Return on Important Financial Parameters

NBS-2 · quarterly · due 30 days after quarter end

Quarterly Return on Capital Market Exposure

NBS-3 · quarterly · due 30 days after quarter end

Half-Yearly Return on Non-Fund Based Activities

NBS-4 · annual · due 30 days after half-year end

Annual Return on Exposure to Group Companies

NBS-5 · annual · due 30 days after FY end

Monthly Return on Assets & Liabilities

NBS-8 · monthly · due 15th of following month

Capital Adequacy Return

CRAR · quarterly · due 30 days after quarter end

Net Owned Fund (NOF) Certificate

NOF Certificate · annual · due 30 days after FY end

Core Investment Company Annual Return

CIC Annual Return · annual · due 30 days after FY end

CIC Capital Adequacy Return

CIC CRAR · quarterly · due 30 days after quarter end

Monthly Return on Public Deposits

Deposit Return · monthly · due 15th of following month

Statutory Auditor's Certificate

Auditor Certificate · annual · due 30 days after FY end

Board Meeting (minimum frequency)

BOARD_MEETING · quarterly · due At least once per quarter

Scale-Based Regulation Tier Classification Review

SBR Tier · annual · due 31 Mar each year

External Commercial Borrowing Reporting

ECB · event · due Within 30 days of ECB drawdown / repayment

Foreign Investment Reporting (FC-GPR)

FC-GPR · event · due Within 30 days of share issuance to non-resident

Annual Financial Statements Filing

AOC-4 · annual · due Within 30 days of AGM

Annual Return

MGT-7 · annual · due Within 60 days of AGM

Auditor Appointment Intimation

ADT-1 · annual · due Within 15 days of appointment

Director KYC

DIR-3 KYC · annual · due On/before 30 Sep each year

Registered Office Change Intimation

INC-22 · event · due Within 30 days of change

LLP Annual Return

Form 11 · annual · due Within 60 days of FY end

LLP Statement of Account & Solvency

Form 8 · annual · due Within 30 days of FY end

LLP Designated Partner KYC

DIR-3 · annual · due On/before 30 Sep each year

OPC Annual Financial Statements

OPC AOC-4 · annual · due Within 30 days of AGM

Secretarial/Share Transfer Audit

Share Audit · annual · due 30 days after FY end

Annual General Meeting

AGM · annual · due Within 15 months of last AGM

Return of Allotment of Shares

PAS-3 · event · due Within 30 days of allotment

Director Appointment/Change

DIR-12 · event · due Within 30 days of change

Change in Share Capital

SH-7 · event · due Within 30 days of alteration

Special Resolutions Filing

MGT-14 · event · due Within 30 days of resolution

Commencement of Business Declaration

INC-20A · event · due Within 180 days of incorporation

Return of Deposits / Outstanding Loans

DPT-3 · annual · due On/before 30 Jun each year

CSR Compliance & Annual Report

CSR-2 · event · due Within 6 months of FY end (CSR-2, threshold-triggered)

LLP Agreement Details (Form 3)

Form 3 · event · due Within 30 days of LLP incorporation

Employee Stock Option Plan (ESOP) Compliance

ESOP · event · due On grant / vesting / exercise events

Outward Supplies Return

GSTR-1 · monthly · due 11th of following month

Monthly GST Return

GSTR-3B · monthly · due 20th of following month

Annual GST Return

GSTR-9 · annual · due 31 Dec following FY end

GST Reconciliation Statement (9C)

GSTR-9C · annual · due 31 Dec following FY end

Corporate Income Tax Return

ITR-6 · annual · due 31 Oct following FY end

LLP/Firm Income Tax Return

ITR-5 · annual · due 31 Oct following FY end

Quarterly TDS Return

TDS Returns · quarterly · due 31 Jul/Oct/Jan/Apr

Monthly TDS Deduction & Payment (Challan)

TDS Challan · monthly · due 7th of following month

Advance Tax Installment

Advance Tax · quarterly · due 15 Jun/15 Sep/15 Dec/15 Mar

Annual Tax Credit Statement Review (26AS)

Form 26AS · annual · due 31 May following FY end

Tax Audit Report (3CA/3CB)

Tax Audit · annual · due 30 Sep following FY end

Transfer Pricing Report (3CEB)

Form 3CEB · annual · due 30 Nov following FY end

EPF Monthly Return (ECR)

EPF ECR · monthly · due 15th of following month

EPF Registration

EPF Reg · event · due Within 15 days of reaching 20+ employees

ESI Monthly Contribution Return

ESI Return · monthly · due 15th of following month

Professional Tax Registration & Return

Prof Tax · annual · due 30 Apr following FY end

DPDP Act Compliance Review

DPDP · annual · due On/before 31 Mar each year

AIF Annual Return

AIF Annual Return · annual · due 90 days after FY end

POSH Act Internal Committee + Annual Report

POSH · annual · due Annually in January (annual report per Ministry format)

MSME / Udyam Registration

Udyam · event · due One-time registration (update annually)

Shop & Establishment Registration

S&E · event · due On commencement of operations (state-specific, annual renewal)

Gratuity Payment & Fund Compliance

Gratuity · annual · due Annually, on employee cessation / fund contribution

GST Composition Scheme Return (CMP-08)

CMP-08 · quarterly · due 18th of the month following the quarter

e-Invoice Reporting (B2B)

e-Invoice · monthly · due IRN generation within 30 days of invoice

GST Registration

GST Reg · event · due Within 30 days of crossing registration threshold

GSTR-2A / Input Tax Credit Reconciliation

GSTR-2A · monthly · due Monthly, after GSTR-1 is filed by suppliers

GST Composition Quarterly Return (GSTR-4)

GSTR-4 · quarterly · due 18th of month following quarter

Foreign Remittance Certificate (Form 15CA/15CB)

15CA/15CB · event · due Before making the remittance

TDS Certificate (Form 16A/16B/16C)

Form 16A · annual · due Within 15 days of TDS return due date

TDS Return for Payments to Non-Residents (Form 27EQ)

27EQ · quarterly · due Quarterly, 31st of month following quarter

Trust / Institution Income Tax Return (ITR-7)

ITR-7 · annual · due On/before 31 Oct (or 31 Dec, audit) after FY end

Secondary Transfer Pricing Adjustment (Form 3CEAA)

3CEAA · annual · due Within 90 days of the adjustment order

ESI Registration

ESI Reg · event · due Within 15 days of reaching 10+ employees

Statutory Audit of Financial Statements

Audit · annual · due Before the AGM / AOC-4 filing

Secretarial Audit Report (MR-3)

Sec Audit · annual · due Filing within 60 days of AGM

Import-Export Code (IEC) Compliance

IEC · annual · due Annual; profile update on changes